36th Annual

Special Institute for Tax Preparers & Accountants

This is now SOLD OUT!

Monday, November 9, 2015
8 a.m.-4:30 p.m. •
CRN 151555
Center of New Hampshire/Radisson Hotel, Manchester

sponsored by
Professional Development & Training

in cooperation with
Internal Revenue Service
Northeast Area, Office of Stakeholder Liaison

Get updates on new tax laws and procedures and review other related topics.

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8:00 a.m. Check-in
Coffee and Danish provided
8:30-10:10 a.m. Concurrent Track Sessions
10:10-10:20 a.m. Refreshment Break
Assembly Area
10:20-Noon a.m. Concurrent Track Sessions (Continued)

Noon-1:00 p.m.

Welcome from UNH & IRS

Luncheon Speaker
Mary Beth Murphy, Deputy Commissioner of the IRS Small Business Self-Employment Division (SB/SE) will present an overview of SB/SE and the strategic priorities that address issues of underreporting of income and underpayment of tax. She will explain how the IRS is looking to realign compliance operations and how this will impact tax professionals and taxpayers.

1:00-2:40 p.m. Concurrent Track Sessions (Continued from morning)
2:40-2:50 p.m. Refreshment Break
2:50-4:30 p.m. Concurrent Track Sessions (Continued)


Individual Tax Issues & Updates
(2 CE Credits—Category: Federal Tax Law Update)

This is an instructor-led session. Topics include a discussion of tax legislation enacted in late 2014 and during 2015, recent court decisions and administrative pronouncements that have an impact on individual taxpayers. In addition, there will be a review of various expiring provisions of prior legislation, and a continued review of the tax implications of the affordable care act.

Anthony L. Olson
, CPA/PFS, CPA/PFS, is an independent consultant specializing in tax and financial planning. Formerly he was Asst. Treasurer of ChemDesign Corp. responsible for all tax and insurance matters. Prior to that he was a tax manager for KPMG Peat Marwick. He is a member of the AICPA and NH Society of CPAs. He has led this session of the Institute for several years and has made numerous presentations for the AICPA and State Societies of CPAs. He also has taught taxation and financial courses at Fitchburg State College and Worcester Polytechnic Institute..

Kevin C. Kennedy, CPA/CFE is a partner of Maloney & Kennedy, PLLC, a certified public accounting firm that specializes in tax, financial, and litigation and valuation services. Mr. Kennedy has worked in both the public and private sectors of accounting for over 25 years and has memberships with the AICPA, NH Society of CPAs, and ACFE. He has presented at this session of the Institute for the past three years.

Small Business Tax Law Update
(2 CE Credits—Category: Federal Tax Law Update)

This is an instructor-led session. Topics include a discussion of tax legislation enacted in late 2014 and 2015, recent court decisions, and administrative pronouncements that have an impact on small business taxpayers.

Instructor: Richard A. Sweeney, EA, JD, retired from the IRS in 2013 after 32 years—the last 8 years as Senior Appeals Officer resolving complex tax cases without litigation, 20 years as a Revenue Agent conducting tax audits on a wide range of business entities, and 4 years as an IRS Tax Professional Stakeholder Liaison teaching tax law and IRS processes and procedures to tax professionals throughout New England. He continues to teach tax law and procedures to tax professionals in New England and maintains a tax practice (d/b/a Sweeney Tax Consulting) in Boston preparing individual and entity tax returns, doing tax consulting/planning, and representing clients before the IRS.

IRS Key Messages
(2 CE Credits—Category: Federal Tax Law Update)

This is an instructor-led presentation. It will provide an overview of the collection process and the Process and Procedures for Taxpayers Filing and/or Paying Late. Topics to be covered are multiple stages of Collection, Compliance Assessments, Penalty Assessments, and tools and tips for remedies. This includes online payment agreements and the online pre-qualifier tool for Offers in Compromise (OIC). The session will also cover an Employee Plans Program Update that will provide information about Employee Plans Program Initiatives including new developments in employee plan matters, penalty relief for Form 5500-EZ, and the latest guidance on correction of plan defects.

Speakers: James Dietzel, IRS Revenue Officer Group Manager, and Mitchell D. Waters, Employee Plans Group Manager.

IRS Hot Topics
(2 CE Credits – Category: Federal Tax Law Update)

This is an instructor-led session. Topics will include identity theft and the IRS’ expanded efforts to help victims of ID theft with new tools and initiatives, including how to stay ahead of ID thieves and what to do if becoming a victim. Also covered will be the IRS Dirty Dozen Tax Scams for 2015—a list of 12 common tax scams that taxpayers may encounter, including an overall review ID Theft, Phone Scams, Phishing, and Return Preparer Fraud. Also covered will be highlights of Taxpayer Advocate Service Priorities, an annual report to Congress on the most serious problems taxpayers encounter. How to get help with the most serious problems and the Taxpayer Bill of Rights will be covered.

Speakers: Mary Hanson, IRS Senior Stakeholder Liaison, and Joceline Champagne, IRS Local Taxpayer Advocate for NH.


New Hampshire & Massachusetts State Taxes
Peter Colbath of the NH Dept. of Revenue Administration will cover: legislative changes resulting out of the 2015 Session and prior sessions that are effective for the current filing season, forms update, including expected changes and status of completion; e-file update; filing reminders; and common filing errors.

George Barresi, recently retired after over 30 years in the Mass. Dept. of Revenue, will talk about DOR changes in structure and direction with a new Commissioner, plus: a new Mass. computer system replacing Web-File; recent statutory and administrative changes; review of MA Appellate Tax Board; and other court decisions.

Maine and Vermont State Taxes
Richard Wolfish, CPA, is a Partner at Gallagher, Flynn and Company. He is on the Board of the Vermont Technical Tax Committee, working closely with the Tax Commissioner and senior members of the Vermont Department of Taxation. He will cover Vermont tax law updates.

Sandra Lind from the Maine Revenue Services will discuss developments in Maine laws, programs, and procedures for 2015.



Track 1
Individual Tax Issues
NH and MA State Taxes
VT and ME State Taxes
Small Business Tax Law Update

Track 2
Individual Tax Issues
VT and ME State Taxes
NH and MA State Taxes
IRS Hot Topics

Track 3
IRS Hot Topics
IRS Key Messages
NH and MA State Taxes
Individual Tax Issues

Track 4
Small Business Tax Law Update
NH/MA State Taxes
IRS Key Messages
Individual Tax Issues


General Information

Who Should Attend

This Institute is designed for professional tax practitioners, tax return preparers, accountants, bookkeepers, attorneys, paralegals, and others who need to keep abreast of the constantly changing federal tax laws and regulations.

An Annual Program

More than 200 practitioners participated last year in the UNH/IRS Tax Practitioner Institute. Annual attendance makes it possible for participants to stay current with the many changes in the federal and state tax laws.


Instructors for the Institute are IRS representatives as well as private tax professionals. Topics relating to Maine, Massachusetts, Vermont, and New Hampshire tax filings will be included in the Institute.


Four tracks will be offered to participants during the Institute. This allows you to select the topics most appropriate to your needs. On the registration form, please indicate the track you wish to attend. Registrations will be accepted on a first-come, first-serve basis. We will make every effort to place you in your preferred track, but if space becomes unavailable, you will be assigned to another track.

Special Materials

Institute participants will receive a reference manual for use during the Institute and afterwards. The manual is designed for the 2015 filing season and will be distributed only at the Institute. It will not be mailed. IRS publications will be provided if available.

CPE Credit

If you are a licensed accountant in New Hampshire and wish to use the Tax Institute for continuing professional education credit, you will receive a certificate of attendance at the end of the institute that states topics and minutes of duration of each session. Please be sure to stop by the registration desk to pick up your certificate.

IRS Continuing Education Credit

This institute qualifies for IRS CE credit for Enrolled Agents (EA). Participation in this program is voluntary for other tax return preparers. CE credits will be posted to PTIN accounts for any participant who provides their PTIN, regardless of credentials. Please be sure to provide your PTIN and name as they appear in your PTIN account when you register for this program.

Cost and Refund Policy

Tuition is $185 if registration is received by October 26 . Registrations postmarked or received after October 26 are $210. Withdrawals received prior to October 26 are subject to a $25 processing fee. Withdrawals postmarked or received between Oct. 26-Nov. 1 are subject to a $75 meal and materials charge. No refunds after November 1, 2015.

What Cost Includes

The Institute charge includes instruction, reference manual, lunch, coffee breaks, and free parking with validation.

Directions and Parking

The Tax Institute will be held at the Center of New Hampshire/Radisson Hotel at 700 Elm Street in downtown Manchester. Manchester is located approximately 47 miles west of Portsmouth and 18 miles south of Concord, N.H.
• From Portsmouth, take Rte. 101 west to Rte. 293 (Manchester). Take Exit 5 (Granite Street). Bear right on Granite Street.
• From Concord, take Rte. 93 south to Rte. 293 south. Take the Amoskeag Bridge exit (across river) to Elm Street. Turn right on Elm Street. Follow Elm Street until you come to the Center on the right.
• From Boston, take Rte. 93 north to Rte. 293 north (Manchester). Take Exit 5 (Granite Street). Bear right on Granite Street.
• The parking garage can be entered either from the Elm Street or Granite Street entrances.
• Park in the Center’s parking garage. Bring your parking ticket to check-in so it can be validated for free parking.

Inclement Weather

Only in the event of a major storm will the Institute be cancelled. Radio announcements will be broadcast on: Manchester stations, WGIR, WZID; Concord, WEVO; Dover, WOKQ; and Portsmouth, WHEB. For further information contact the hotel at (603) 625-1000.

Overnight Accommodations

Hotel reservations can be made by calling the Center of New Hampshire at (603) 625-1000.

For More Information

For more information, please call (603) 862-4344.

Disclaimer of Endorsement

Reference to or presence of any specific commercial product, process, or service by trade name, or otherwise, in this publication or at the event does not constitute or imply its endorsement, recommendation, or favoring by the Internal Revenue Service or UNH.


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© Copyright 2015 by UNH Professional Development and Training.
Comments or suggestions: lac@cisunix.unh.edu